(1) The regulations may:
(a) require the trustee of a superannuation entity to do all or any of the following:
(i) provide the holder of a superannuation product (being an interest in that entity) with information relating to the management, financial condition and investment performance of the entity and/or of any relevant sub - plan (within the meaning of section 1017C);
(ii) provide the holder or former holder of a superannuation product (being an interest in that entity), or any other person to whom benefits under the product are payable, with information relating to his or her benefit entitlements;
(iii) provide the holder of a superannuation product (being an interest in the entity) with information about arrangements for dealing with inquiries and/or complaints relating to the product; or
(b) require an RSA provider to do either or both of the following:
(i) provide the holder or former holder of an RSA provided by the RSA provider, or any other person to whom benefits under the product are payable, with information relating to his or her benefit entitlements;
(ii) provide the holder of an RSA provided by the RSA provider with information about arrangements for dealing with inquiries and/or complaints relating to the product.
(2) Without limiting subsection (1), regulations made for the purposes of that subsection may deal with all or any of the following:
(a) what information is to be provided;
(b) when information is to be provided;
(c) how information is to be provided.
(3) The trustee of a superannuation entity, or an RSA provider, must provide information in accordance with any applicable requirements of regulations made for the purposes of subsection (1).
Note: Failure to comply with this subsection is an offence (see subsection 1311(1)).